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Tolley's Corporation Tax 2022-2023

Tolley's Corporation Tax 2022-2023

  • 作者:
  • 出版商: Tolley
  • ISBN: 9780754558651
  • 出版时间 July 2022
  • 规格: Paperback
  • 适应领域: U.K. ? 免责申明:
    Countri(es) stated herein are used as reference only
¥2,196.88
发货时间:大约 4-5 weeks
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Hong Kong: free delivery (order over HKD 1000)
  • 描述 
  • 大纲 
  • 详细

    This title unites legislation, case law and ancillary material together with corporation tax compliance, planning and agreeing liabilities. It includes the law and practice for at least the last 4 years and over 50 worked examples are included to clarify complex points.

  • 1. Introduction: Charge to Tax, Rates and Profit Computations
    2. Accounting Periods
    3. Advance Corporation Tax - Shadow ACT
    4. Alternative Finance Arrangements
    5. Anti-Avoidance
    6. Appeals
    7. Assessments
    8. Banks
    9. Building Societies
    10. Capital Allowances
    11. Capital Allowances on Plant and Machinery
    12. Capital Gains
    13. Capital Gains - Groups
    14. Capital Gains - Substantial Shareholdings
    15. Charities
    16. Claims
    17. Close Companies
    18. Community Investment Tax Relief
    19. Compensation and Damages
    20. Connected Persons
    21. Construction Industry Scheme
    22. Controlled Foreign Companies
    23. Co-operative and Community Benefit Societies
    24. Corporate Venturing Scheme
    25. Creative Industries Reliefs
    26. Derivative Contracts
    27. Disclosure of Tax Avoidance Schemes
    28. Distributions
    29. Diverted Profits Tax
    30. Double Tax Relief
    31. European Union Legislation
    32. Exempt Organisations
    33. Foreign Currency
    34. Group Relief
    35. Groups of Companies - Financing Costs and Income
    36. HMRC - Administration
    37. HMRC Extra-Statutory Concessions
    38. HMRC Investigatory Powers
    39. HMRC Statements of Practice
    40. Housing Associations
    41. Income Tax in Relation to a Company
    42. Intangible Assets
    43. Interest on Overdue Tax
    44. Interest on Overpaid Tax
    45. Investment Companies and Investment Business
    46. Investment Funds
    47. Investment Trusts (mainly REITs)
    48. Land Remuneration
    49. Land Transaction - Anti-Avoidance
    50. Leasing
    51. Loan Relationships
    52. Losses
    53. Manufactured Payments
    54. Miscellaneous Income
    55. Mutual Companies
    56. Offshore Funds
    57. Partnerships
    58. Patent Income
    59. Payment of Tax
    60. Penalties
    61. Property Income
    62. Purchase by a Company of its Own Shares
    63. Reorganisations and Reconstructions
    64. Research and Development Expenditure
    65. Residence
    66. Returns
    67. Small Profits - Reduced Rates
    68. Statutory Bodies
    69. Time Limits
    70. Trade Profits - Income and Specific Trades
    71. Trading Expenses and Deductions
    72. Transactions in Securities
    73. Transfer Pricing
    74. Value Added Tax
    75. Venture Capital Trusts
    76. Voluntary Associations
    77. Winding Up
    78. Finance Act 2015 Summary
    79. Table of Statutes
    80. Table of Statutory Instruments
    81. Table of Cases
    82. Index

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